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ACQUISITIONS (Tables) - Yamana Gold Inc. | 12 Months Ended
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Dec. 31, 2024
ACQUISITIONS |
Schedule of aggregate purchase consideration for the acquired assets, net of the assumed liabilities | ​
​ | ​ | ​ | ​
Fair value of common shares issued |  | $ | 1,858,219
Cash | ​ | ​ | 1,001,291
Fair value of previously held 50% interest | ​ |  | 2,697,604
​ | ​ | $ | 5,557,114
Schedule of allocation of the purchase price to assets acquired and liabilities assumed | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Preliminary(i) |  | Adjustments |  | Final
Cash and cash equivalents | ​ | $ | 1,049 | ​ | $ | — | ​ | $ | 1,049
Inventories | ​ | ​ | 165,423 | ​ | ​ | — | ​ | ​ | 165,423
Other current assets | ​ | ​ | 29,890 | ​ | ​ | — | ​ | ​ | 29,890
Property, plant and mine development | ​ | ​ | 4,949,392 | ​ | ​ | (1,183,876) | ​ | ​ | 3,765,516
Goodwill | ​ | ​ | 2,078,562 | ​ | ​ | 803,666 | ​ | ​ | 2,882,228
Other assets | ​ | ​ | 330,215 | ​ | ​ | (96,940) | ​ | ​ | 233,275
Accounts payable and accrued and other liabilities | ​ | ​ | (117,905) | ​ | ​ | — | ​ | ​ | (117,905)
Reclamation provision | ​ | ​ | (203,341) | ​ | ​ | (4,950) | ​ | ​ | (208,291)
Deferred income and mining tax liabilities | ​ | ​ | (1,646,500) | ​ | ​ | 482,100 | ​ | ​ | (1,164,400)
Other liabilities | ​ | ​ | (29,671) | ​ | ​ | — | ​ | ​ | (29,671)
Total assets acquired, net of liabilities assumed | ​ | $ | 5,557,114 | ​ | $ | — | ​ | $ | 5,557,114
Note: (i) Estimates of the fair value of assets acquired and liabilities assumed are presented as reported in the Company’s condensed interim consolidated financial statements as at March 31, 2023.

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